REGISTERED NUMBER: 04772207 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LINDSEY CLARK BROTHERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Keen

G P Keen

SECRETARY:

G P Keen

REGISTERED OFFICE:

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

REGISTERED NUMBER:

04772207 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Tangible assets

4

64,939

55,096

CURRENT ASSETS

Stocks

256,251

226,168

Debtors

5

78,774

71,396

Cash at bank

25,350

7,845

360,375

305,409

CREDITORS

Amounts falling due within one year

6

283,039

228,853

NET CURRENT ASSETS

77,336

76,556

TOTAL ASSETS LESS CURRENT LIABILITIES

142,275

131,652

CREDITORS

Amounts falling due after more than one year

7

27,023

21,827

NET ASSETS

115,252

109,825

CAPITAL AND RESERVES

Called up share capital

5,400

5,400

Retained earnings

109,852

104,425

SHAREHOLDERS' FUNDS

115,252

109,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

A C Keen - Director

1.	STATUTORY INFORMATION

Lindsey Clark Brothers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales as recorded at the shop tills for retail transactions and for external works

invoiced at each stage as required under any contractual terms or agreement. Retentions are not recognised until the contractual terms has been completed and the company has a legal right to be paid. All amounts shown are net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance and at varying rates on cost

Fixtures and fittings

-

25% on reducing balance and at varying rates on cost

Motor vehicles

-

25% on reducing balance and at varying rates on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

7,073

13,114

177,612

6,250

204,049

Additions

5,045

-

30,500

-

35,545

Disposals

-

-

(43,167

)

-

(43,167

)

At 31 December 2025

12,118

13,114

164,945

6,250

196,427

DEPRECIATION

At 1 January 2025

6,998

12,483

127,409

2,063

148,953

Charge for year

1,280

158

19,516

2,103

23,057

Eliminated on disposal

-

-

(40,522

)

-

(40,522

)

At 31 December 2025

8,278

12,641

106,403

4,166

131,488

NET BOOK VALUE

At 31 December 2025

3,840

473

58,542

2,084

64,939

At 31 December 2024

75

631

50,203

4,187

55,096

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

47,500

Additions

28,000

At 31 December 2025

75,500

DEPRECIATION

At 1 January 2025

11,875

Charge for year

15,906

At 31 December 2025

27,781

NET BOOK VALUE

At 31 December 2025

47,719

At 31 December 2024

35,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

70,351

69,649

Amounts owed by group undertakings

5,000

-

Other debtors

3,423

1,747

78,774

71,396

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

13,075

8,097

Trade creditors

227,585

190,115

Amounts owed to group undertakings

5,000

5,000

Taxation and social security

33,533

14,166

Other creditors

3,846

11,475

283,039

228,853

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

27,023

21,827

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

40,098

29,924